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Question - Victoria, Inc is a SME manufacturing company located 75 miles north of Corpus Christie. Victoria uses a normal costing system to maintain costing information.
The records for the current year revealed the following data:
Work in Process $73,150
Finished Goods 115,000
Cost of Goods Sold 133,650
Direct Labor 111,600
Direct Material 84,200
Assume that Victoria has underapplied overhead of $10,000 and that this amount is immaterial. What is the balance in Cost of Goods Sold after the underapplied overhead is closed?
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